Tax compliance and wealth inequality

被引：2

作者：

Alventosa, Adriana ^{[1
]}

Olcina, Gonzalo ^{[2
]}

机构：

[1] Univ Valencia, Dept Econ Anal, UMICCS, ERI CES, Valencia, Spain

[2] Univ Valencia, Dept Econ Anal, ERI CES, Valencia, Spain

来源：

APPLIED ECONOMICS LETTERS | 2020年 / 27卷 / 11期

关键词：

Tax evasion; wealth inequality; public good provision; TAXATION; EVASION;

D O I：

10.1080/13504851.2019.1646859

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

In this work, we theoretically approach optimal taxing in a public good provision context in a society where wealth is Pareto distributed. Our main result shows that high levels of wealth inequality yield lower levels of tax compliance and, consequently, lower provision of public goods.

引用

页码：899 / 903

页数：5

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